NO.PZ2018062018000014
问题如下：
ABC production recorded a depreciation in manufacturing equipment of $10,000 at the end of this year. The effect on its financial statement is
选项：
A.
an increase in assets of $10,000 and a decrease in expense of $10,000
B.
a decrease in assets of $10,000 and an increase in expense of $10,000
C.
an increase in both assets and expense of $10,000.
解释：
B is correct. Depreciation is recorded as depreciation expense in income statement and accumulated depreciation in balance sheet. The effect is an increase in expense and decrease in assets.
累计折旧是资产负债表中资产端的实有科目吗？是要逐年计减吗？
